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XII.6.G Paying Debt Service – XII. Expenditures
… eligible field. Online Business Units must select “Not Applicable” from the Late Charge Option on the Late …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire's …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … financial activities and ensure that applicable laws and best practices are followed to help ensure that Town … not properly audit claims and failed to use competition when procuring professional services, increasing the risk of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… to outperform their less diverse peers. When they develop a culture of equity and belonging, companies are better … Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the Fund has launched a … racial or ethnic diversity, and refuse to embed diversity in their search for new board directors. Testimony Watch a …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… Information Technology (Fulton County) City officials did not adequately safeguard information technology (IT) … breach. Auditors determined that city officials did not develop adequate IT policies and procedures or provide IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… in annual operating deficits and declining surplus. Extensions to one district did not comply with all legal …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 … financial reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… on sub-award and executive compensation. Effective with all grants with a start date of 10/1/10 and later, state agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … last fiscal year audited; the four subsequent years have not been audited. Ensure the past five fiscal year AFRs were … 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Town of Java – Tax Collection Remittance (P1-24-21)
… Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and … by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $922,000 to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… $3,000 to his personal use. The defendant knew that he was not entitled to convert the grant funds to his own personal … children’s education. Any misuse of such funding will not be tolerated and anyone who does attempt to abuse the …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to … This provision authorizes the town to charge fees on a per call basis to users of the district's ambulance services (see … of the district only to the extent that the costs are not raised by user charges (1989 Opns St Comp No. 89-59, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2002-3
… HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand the activities of a public dock district to … purposes). Further, it is our opinion that a town may not, pursuant to its home rule powers (see NY Const, article … Accordingly, it is our opinion that a town board may not expand the activities of a public dock district to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date … See Section 2.A. - NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more information. … Vouchers transferred after the deadline may or may not be included in processing schedules. Payment dates on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesSUNY Bulletin No. SU-330
… The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic faculty minimum increases and … 263 of the Laws of 2018, which implemented the 2016-2022 Agreement between the State of New York and UUP, … academic faculty minimum salaries. Effective Dates The 2022 UUP Part-time academic faculty minimum increases are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnu